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Authorised share capital defined a maximum value of shares that a company could issue. Until 2009 it was compulsory to include it in the memorandum of association. After 2009 it is no longer required to have a limit on share…
What are Enterprise Management Incentive (EMI) schemes?
The Enterprise Management Incentive (EMI) allows smaller companies to set up tax-advantaged employee share schemes. Under an EMI scheme the company grants share options to employees to buy shares in the company at some time in the…
Ordinary Resolution – What is it?
During the life of a company many important decisions must be passed via resolutions under the Companies Act 2006. An ordinary resolution is the most common of these as rarer and fewer decisions require a special resolution.…
Understanding your responsibilities as a director
What are the responsibilities of a company director? Here we investigate what the Companies Act says a director should bear in mind when exercising their duty.…
Why form companies through Inform Direct?
There are many benefits to forming companies through Inform Direct rather than at Companies House, or elsewhere.…
Dividend taxation: higher rate and additional rate taxpayers
Having already looked at the main rules on how dividends are taxed and how those affect basic rate taxpayers. The tax on dividends can be more complex where the dividends become subject to higher rate or additional rate tax. In…
2022 Review
of UK Company Formations
Read our comprehensive review of UK company formations in 2021, year-on-year growth rates and breakdown by county. This detailed insight is provided in the form of easy to understand infographics available for sharing through social media and on your own website